Chapter 26
Ores, slag and ash
Section V — Mineral products · 21 headings · 37 subheadings
Duty in chapter 26 at a glance
Counted across the 122 US national lines beneath this chapter's subheadings. It says what kind of chapter this is before you read ninety headings to find out.
- Duty-free lines
- 87 of 122 stating a rate
- Ad valorem range
- 5%
- Dutiable per unit, not on value
- 34 lines are charged per kilogram, litre or item rather than as a percentage of the customs value. A landed-cost estimate built from value alone will understate the duty on those.
Preference programmes appearing in this chapter
Named from General Note 3(c)(i). A programme appearing here does not mean it applies to your goods — that depends on the line, the origin and the agreement's rules of origin.
What this chapter excludes
These notes push goods out of chapter 26 even when a subheading's wording seems to fit. They are the fastest way to find out you are in the wrong chapter.
1. This chapter does not cover:
- (a) Slag or similar industrial waste prepared as macadam (heading 2517);
- (b) Natural magnesium carbonate (magnesite), whether or not calcined (heading 2519);
- (c) Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 2710);
- (d) Basic slag of chapter 31;
- (e) Slag wool, rock wool or similar mineral wools (heading 6806);
- (f) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 7112 or 8549); or
- (g) Copper, nickel or cobalt mattes produced by any process of smelting (section XV).
Legal notes
Reproduced from the published tariff schedule. Section and chapter notes are binding and part of the nomenclature; statistical notes are US reporting rules and are not classification law.
Chapter 26 — Notes
Legal Notes of the Harmonized System. Binding, and part of the international nomenclature.
1. This chapter does not cover:
(a) Slag or similar industrial waste prepared as macadam (heading 2517);
(b) Natural magnesium carbonate (magnesite), whether or not calcined (heading 2519);
(c) Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 2710);
(d) Basic slag of chapter 31;
(e) Slag wool, rock wool or similar mineral wools (heading 6806);
(f) Waste or scrap of precious metal or of metal clad with precious metal; other waste or scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal (heading 7112 or 8549); or
(g) Copper, nickel or cobalt mattes produced by any process of smelting (section XV).
2. For the purposes of headings 2601 to 2617, the term "ores" means minerals of mineralogical species actually used in the metallurgical industry for the extraction of mercury, of the metals of heading 2844 or of the metals of section XIV or XV, even if they are intended for non-metallurgical purposes. Headings 2601 to 2617 do not, however, include minerals which have been submitted to processes not normal to the metallurgical industry.
3. Heading 2620 applies only to:
(a) Slag, ash and residues of a kind used in industry either for the extraction of metals or as a basis for the manufacture of chemical compounds of metals, excluding ash and residues from the incineration of municipal waste (heading 2621); and
(b) Slag, ash and residues containing arsenic, whether or not containing metals, of a kind used either for the extraction of arsenic or metals or for the manufacture of their chemical compounds.
Chapter 26 — Subheading Notes
Subheading Notes. Binding, scoped to subheadings.
1. For the purposes of subheading 2620.21.00, "leaded gasoline sludges and leaded anti-knock compound sludges" means sludges obtained from storage tanks of leaded gasoline and leaded anti-knock compounds (for example, tetraethyl lead), and consisting essentially of lead, lead compounds and iron oxide.
2. Slag, ash and residues containing arsenic, mercury, thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds, are to be classified in subheading 2620.60.
Chapter 26 — Additional U.S. Notes
Additional U.S. Notes. Binding in the United States; not part of the international HS.
1. The specific rates of duty imposed under the headings of this chapter on the metal content of ores and other materials shall apply to the assay quantity of metal contained therein, whether recovered as metals, as alloys or as chemical compounds or used directly in the manufacture of articles, except that with respect to ores or other materials provided for in this chapter which are subject to duty at specific rates on their copper, lead or zinc content, an absolute deduction for losses of 18 kg per dry metric ton from the respective quantities of each of such metal contents shall be allowed.
2. When the classification of imported materials under any provision of this chapter is dependent on the percentage of metal content, such percentage shall be the ratio of the total quantity of the respective metal content to the total quantity of imported material when computed on a dry-weight basis; i.e., free of all uncombined moisture.
Chapter 26 — Statistical Notes
US statistical reporting only. NOT classification law.
1. The quantity of metal content to be reported shall be the assay quantity without deductions.
2. For the purposes of subheading 2601.11.0060, the term "coarse" refers to iron ores with a majority of individual particles having a diameter exceeding 4.75 mm.
3. For the purposes of any of the ten-digit statistical reporting numbers appearing under the eight-digit subheadings 2603.00.00, 2604.00.00, 2607.00.00, 2608.00.00, 2616.10.00, 2616.90.00, 2620.19.60, 2620.21.00, 2620.29.00 or 2620.30.00, and the ten-digit statistical reporting numbers 2620.99.7560 and 2620.99.7580 for the eight-digit subheading specifying that a named metal content is to be reported, the weight and value of such metal contained in any shipment of the ores, concentrates, slag, ash or residues entered under such subheading shall be reported under each applicable statistical reporting number. If a product covered by one of these provisions includes more than one of the named metals, it would be necessary to enter multiple ten-digit subheadings with the weight and value of each metal indicated under the appropriate ten-digit subheading.
Notes are reproduced from the published tariff schedule. They govern classification, but reading them is not the same as applying them to your goods — that is what a broker or a binding ruling is for.
Headings in chapter 26
2601 Iron ores and concentrates, including roasted iron pyrites
2612 Uranium or thorium ores and concentrates
2613 Molybdenum ores and concentrates
2615 Niobium (columbium), tantalum, vanadium or zirconium ores and concentrates
2616 Precious metal ores and concentrates
2617 Other ores and concentrates
2620 Slag, ash and residues (other than from the manufacture of iron or steel), containing arsenic, metals or their compounds
2621 Other slag and ash, including seaweed ash (kelp); ash and residues from the incineration of municipal waste
Other chapters
Common questions
What does HS chapter 26 cover?
Ores, slag and ash. It contains 21 headings and 37 six-digit subheadings, and sits in Section V (mineral products).
What is excluded from chapter 26?
1. This chapter does not cover: (a) Slag or similar industrial waste prepared as macadam (heading 2517); (b) Natural magnesium carbonate (magnesite), whether or not calcined (heading 2519); (c) Sludges from the storage tanks of petroleum oils, consisting mainly of such oils (heading 2710); (d) Basic slag of chapter 31;
Are chapter 26's notes legally binding?
This chapter carries 16 binding note paragraph(s) — legal notes of the Harmonized System, plus any US-specific Additional U.S. Notes. They decide classification, and they outrank the wording of an individual subheading. A further 3 statistical note paragraph(s) govern US reporting only and are not classification law.